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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 8301 to 8350 of 9406 Records

1 ....163 164 165 166167168 169 170 171........ 189

February 17, 2024 Case Laws Indian Laws

Challenging the constitutional validity of the Electoral Bond Scheme “Electoral Bond Scheme” or “Scheme” - The Supreme Court held that, the Electoral Bond Scheme, the......
February 17, 2024 Case Laws Indian Laws

Dishonour of Cheque - acquittal of accused - rebuttal of presumption - The High court found that the evidence presented by the complainant was sufficient to establish......
February 16, 2024 Case Laws GST

Power of CBIC to issue circular and delegate the functions of 'Proper officer' to issue Audit Report - The High Court held that the impugned circulars are intra vires......
February 16, 2024 Case Laws GST

Validity of assessment order - replies submitted by the petitioner and the documents provided by the petitioner were not taken into consideration - principles of natural....
February 16, 2024 Case Laws GST

Cancellation of GST Registration of petitioner - The High Court noticed that the SCN was never served, and taking note of the fact that the impugned order does not make.....
February 16, 2024 Case Laws GST

Attachment of bank account - Failure to pay tax due to due amounts from the main contractors had not been received - The High court acknowledged the petitioner's......
February 16, 2024 Case Laws GST

Cancellation of GST registration of petitioner - While setting aside the order, the high Court remitted the matter back to the 2nd respondent with a direction to......
February 16, 2024 Case Laws GST

Seeking grant of anticipatory bail - ITC availed on the ground of fake bills - After considering the arguments and examining the record, the court found merit in the......
February 16, 2024 Case Laws GST

Quantum of levy of penalty - petitioner points out that 100% penalty was imposed although the show cause notice was issued u/s 73 - The High Court held that, it is clear....
February 16, 2024 Case Laws GST

Rejection of appeal on the ground of time limitation - whether the appellate authority had power to condone a delay of thirty days over and above the prescribed three......
February 16, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - reason to believe - new regime u/s 148A - The High Court held that, the amended provisions require a prima facie satisfaction of income....
February 16, 2024 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition made on account of mistake in treating the income from transfer of depreciable asset as long-term capital gain instead of short term......
February 16, 2024 Case Laws Income Tax

Applicability of Section 44BB - Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils - The High court.....
February 16, 2024 Case Laws Income Tax

Addition u/s 69A - Source of Cash deposit - Assessee contended that same is received in advance against the sale of property - Levy of penalty u/s 271D - The ITAT held......
February 16, 2024 Case Laws Income Tax

Penalty u/s 271D - accepting cash loan of Rs. 2 lakh in aggregate without any reasonable cause in contravention to section 269SS - transactions between father and son,......
February 16, 2024 Case Laws Income Tax

Penalty u/s 271-D and 271-E - accepting loan in cash from the director of the company - The tribunal held that, the assessee`s case under consideration the transactions.....
February 16, 2024 Case Laws Income Tax

Determination of value u/s 50C - Validity of order of CIT(A) directing the AO to recalculate the capital gain on sale of land taking total value of property of Rs. 6.05.....
February 16, 2024 Case Laws Income Tax

TDS u/s 195 - Sales commission paid to foreign company - non deduction of TDS - addition u/s 40(a)(i) - ITAT upheld the CIT(A)'s decision, noting that services rendered.....
February 16, 2024 Case Laws Income Tax

Correct head of income - addition of interest income on margin money kept with Bank/Financial Institution taxable under the head ‘income from other sources’ - The ITAT......
February 16, 2024 Case Laws Customs

Benefit of the Customs Tariff [Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015 - N/N.......
February 16, 2024 Case Laws Customs

Seeking release of 540 bags of areca nuts of Sri Lankan origin imported without providing a bank guarantee - Considering the verified certificate of origin and absence......
February 16, 2024 Case Laws Customs

Seizure of Gold - smuggling of gold - Extension of period for issuance of show cause notice - "sufficient cause" for extension - The court examines the reasons recorded.....
February 16, 2024 Case Laws Customs

Levy of CVD - rubber scrap imported by the respondent - Appeal against the decision of Tribunal setting aside the demand of CVD without considering that the twin test of....
February 16, 2024 Case Laws Customs

Valuation - inclusion of royalty / technical know-how to the transaction value - The tribunal noted that, the argument in regard to amendment of Rule 10 is not material.....
February 16, 2024 Case Laws Customs

Imposition of penalty u/s 112(a) of the Customs Act, 1962 - fraudulent import in the name of dummy IECs with mis-declaration in description and value inputs - Abetment -....
February 16, 2024 Case Laws Companies Law

Manipulation of voters’ list for the tenure of office bearers of the association from 2021 to 2023 by the named appellant defendants - Jurisdiction of Court or Tribunal.....
February 16, 2024 Case Laws Insolvency and Bankruptcy

Rejection of Resolution Plan - The appellant argued before the Adjudicating Authority and subsequently in the Appeals that his plan, being submitted by an MSME (Micro,......
February 16, 2024 Case Laws Money Laundering

Powers of the High Courts in staying the investigations or directing not to take coercive action against the accused pending petitions u/s 482 of Cr.PC - The Supreme......
February 16, 2024 Case Laws Service Tax

Benefit of SabkaVishwas Legal Dispute Resolution Scheme (SVLDRS), 2019 - The High Court observed that, the Supreme Court had an effect of extending the period of......
February 16, 2024 Case Laws Central Excise

Classification of micronutrient fertilizers - Presence of nitrogen as a chelating agent - essential constituent - In this remand back case from the Supreme Court, the......
February 16, 2024 Case Laws VAT and Sales Tax

Seeking grant of regular bail - evasion of tax under Haryana VAT Act - The High court applies the triple test in economic offenses, which includes evaluating whether the....
February 16, 2024 Case Laws Indian Laws

Dishonour of Cheque - vicarious liability of the director - The Court found that, the resignation of the directors, as recorded in Form 32, indicates their......
February 15, 2024 Case Laws GST

Scope of revision proceedings - refund order warrant revision or not - levy of interest under the impugned order was contrary to Section 50(3) of the TNGST Act or not -.....
February 15, 2024 Case Laws GST

Resumption of seized cash/currency u/s 67 of CGST Act - Scope and definition of "goods / things" - cash was sale proceeds of unaccounted goods or not - The High court......
February 15, 2024 Case Laws GST

Extension of period for issuance of show cause notice u/s 73 of GST Act, 2017 - Validity of N/N. 09/2023 - The Hich Court noted that the Notification extends the time......
February 15, 2024 Case Laws GST

Penalty order - wrongful mention of place of supply in E-Way bills - intent to evade tax or not - The High Court noted that the incorrect address mentioned in the E-Way.....
February 15, 2024 Case Laws GST

Cancellation of GST registration of the petitioner with retrospective effect - The High Court held that, Records clearly demonstrate that the Petitioner had submitted an....
February 15, 2024 Case Laws Income Tax

Nature of expenses - The Supreme Court Dismissed the review petition against the judgement [2023 (10) TMI 786 - SUPREME COURT] wherein it was held that, High Court of......
February 15, 2024 Case Laws Income Tax

TDS u/s 194C - liability to deduct tax - External Development Charges (EDC) - payments made to the Haryana Shahari Vikas Pradhikaran [HSVP] (Earlier known as HUDA) - The....
February 15, 2024 Case Laws Income Tax

Weighted deductions claimed u/s 35(2AB) - The petitioner challenged the restriction of the eligibility period for weighted deductions on R&D expenditure, contending it......
February 15, 2024 Case Laws Income Tax

Validity of reopening of assessment - grievance raised that the objections raised were not specifically dealt - Procedure prescribed u/s 148A followed or not? - The......
February 15, 2024 Case Laws Income Tax

Block assessment - Validity of assessment u/s 158BC r.w.s. 158BD - The High court allowed the appeal, holding that the assessment proceedings were illegal due to the......
February 15, 2024 Case Laws Income Tax

Validity of assessment order u/s 144C - petitioner filed objection to the draft assessment order well within the time of thirty days before the DRP - The High Court held....
February 15, 2024 Case Laws Income Tax

Transfer Pricing Adjustments - The Tribunal upheld the Ld. DRP's directions on various objections raised by the taxpayer, including the consideration of multiple-year......
February 15, 2024 Case Laws Income Tax

Revision u/s 263 - taxability of interest under section 28 of Land Acquisition Act - ‘no enquiry’ or ‘lack of enquiry’ - The ITAT held that, the opinion of the Ld. PCIT.....
February 15, 2024 Case Laws Income Tax

TP Adjustment - Notional Interest on Outstanding Receivables - While acknowledging that receivables from AEs constitute an international transaction, the tribunal held......
February 15, 2024 Case Laws Income Tax

TP Adjustment - selection of comparables - The tribunal directed exclusion of three comparables from the TPO's list, as they were involved in garment manufacturing, not.....
February 15, 2024 Case Laws Income Tax

Addition based on voluntary disclosure made by the key person of the assesse group during the course of search which has subsequently been retracted - The statement......
February 15, 2024 Case Laws Income Tax

Revision u/s 263 against non-Est order - The ITAT held that, return filed beyond the prescribed time limit under notice u/s 148 should not be treated as non-est. -......
February 15, 2024 Case Laws Income Tax

Estimation of income - Bogus purchases - CIT(A) has disallowed 25% of the purchases on the grounds that the assessee could have made some super profits - The tribunal......

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F: Stock damaged in recent floods

F: GST on Solar Plant

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F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...